The government of India is knuckled down in making the country digitally empowered and would ensure that government services are available to every citizen electronically, in order to prevail the level of clarity in the transportation Tax field E-way Bill system was made in the year 2018.
Electronic way bill (E-way bill) is generated for interstate transportation of goods which is been uploaded on the GST portal. The conveyances of more than Rs. 50,000 with respect to supply which can be any sale, transfer or exchange and return have to generate an E-way bill from https://ewaybillgst.gov.in/.Before the movement of good, Whether a transporter, supplier or receiver can generate the Bill that have to be present while movement of goods is taking place, the registration is compulsory for both the parties however where supply is made.
The form GST INS-1that has to be filled by both the parties carries all the information of the well such as who is the supplier, receiver, weight of the merchandise, its cost, etc. The form is bifurcated in part A and B, the registered person under GST, before the movement of merchandise/goods have to fill part A of GST EWB-01 and the recipient detail in part B of the same form. The transporter complies both the part and generates an E-way bill. After full registration on the E-way network, a unique e-way bill number is generated. The supplier and recipient are bounded to provide all good related information such as transport used, vehicle number, state name, etc, in case of any rejection, return or exchange the recipient have to provide all the detail on GST portal on compulsory and urgent basis, if no such information is received on the portal then it will be assumed that good is accepted by the recipient.
The authority that is carrying or handling the goods need not carry any paper-based invoice or any sort of document except one copy of E-way bill, the E-way bill number is linked with an RFID card ( radio frequency identification device) which make easy and fast action of cross-checking at various checkpoints between states. The RFID tag which is attached to consignment is just like a card that we use while traveling in the metro, just a simple scan will display all the transport good detail on the screen of the officer. The innovative RFID tag will nullify the time spent at check post for tracking and inspection and it will make Tax compliance easier.
The validity of the E-way bill depends on the per hundred-kilometer movement of goods. One day validity for less than 100 Km, 3 days validity for 100 Kms to 300 Kms, 5 days validity for 300Kms to 500 Kms and 15 days validity for 1000 Kms and more. If there will be any changes in plans of travel the consignment can be renewed or changed by Web services or simply by SMS.
1. Visit https://ewaybillgst.gov.in/
2. Click on “Registration” then click on “E-way bill for citizen”
3. Click on “ generate new EWB”
4. Full details on “Application for enrollment “.
5. https://docs.ewaybillgst.gov.in/Documents/usermanual_ewb.pdf for any further web reference.
6. https://docs.ewaybillgst.gov.in/Documents/EWB_SMS.pdf for any further SMS reference.
In the following cases E-way bill is not required:
1. Goods being transported are human liquor, crude oil, petroleum, high-speed diesel, natural gas or aviation turbine fuel.
2. Goods such as jewelry, goldsmith and silversmith ware.
3. Currency, personal and household effects.
4. Goods transported from custom port, airports, land customs station to inland container depot or container freight station for clearance by customs.
5. Consignor transporting goods to or from between place of business and weighbridge for weighment at a distance of 20 km, accompanied by Delivery challan.
Documents required to generate an E-way bill include invoice or bill of supply related to the consignment of goods, transport ID or Vehicle number, Transport document number, and date on the document.
E-way bill is a major reform to ameliorate the living standards for tracking the movement of goods under goods and services tax (GST) from April 1, 2018, but the idea is not totally unique before it was predominantly done in name of road permit or waybill. Making India a digital country will only be possible if all minor and major working of government is done by using digital technology and the E-way bill is a crucial step. Tax evasion and corruption will be reduced, using RFIDs will nullify wastage of time.